VAT Report — SIMPL Declaration
The VAT report presents your VAT declaration in the official SIMPL format from the DGI (Moroccan tax authority). It is available only for Moroccan companies registered for VAT.
Using the Period Selector
Section titled “Using the Period Selector”The selector at the top of the page lets you choose the declaration period:
- Monthly: monthly declaration (for companies on a monthly schedule)
- Quarterly: quarterly declaration — Q1, Q2, Q3, Q4 (for companies on a quarterly schedule)
Use the arrows to change period or year. The selected period determines the start and end dates used to calculate VAT.
Report Structure
Section titled “Report Structure”The report follows the sections of the official VAT declaration form:
A/ Total Revenue Breakdown
Section titled “A/ Total Revenue Breakdown”Breakdown of your total revenue excluding tax:
- Line 10: Total revenue including non-taxable operations (excl. tax)
- Line 20: Operations outside VAT scope
- Line 30: Exempt without deduction right (art 91 CGI)
- Line 40: Exempt with deduction right (art 92 CGI)
- Line 50: Suspended VAT operations (art 94 CGI)
- Line 60: Taxable revenue (calculated automatically)
B/ Taxable Revenue by Rate
Section titled “B/ Taxable Revenue by Rate”Tax due broken down by VAT rate (20%, 14%, 10%, 7%):
- Tax base excluding tax for each rate
- Corresponding tax due
- Line 130: Total tax due
C/ Deductible VAT
Section titled “C/ Deductible VAT”Recoverable VAT on your expenses:
- Breakdown by VAT rate of deductible expenses
- Line 170: Previous period credit (carried forward automatically)
- Line 190: Total deductible VAT
E/ Declaration Summary
Section titled “E/ Declaration Summary”Final summary:
- Line 200: VAT due (line 130 − line 190) if collected VAT exceeds deductible VAT
- Line 201: Credit to carry forward if deductible VAT exceeds collected VAT
- Line 202: 15% reduction of the period credit
- Line 203: Remaining cumulative credit after reduction
Download the EDI File for SIMPL-TVA
Section titled “Download the EDI File for SIMPL-TVA”The Download Deduction Schedule (ZIP) button generates a file in EDI format compatible with the DGI’s SIMPL-TVA portal.
To import the file:
- Select the desired period using the period selector
- Click Download Deduction Schedule (ZIP)
- A ZIP file containing the XML is downloaded
- Log in to the DGI’s SIMPL-TVA portal (simpl.tax.gov.ma)
- Import the ZIP file in the “Deduction schedule” section
The EDI file contains:
- Your company identification details (ICE, IF)
- Details of each deduction (supplier, amount excl. tax, VAT, invoice number)
- The declaration period
Note: the EDI download button is only visible for Moroccan VAT-registered companies.
Requirements
Section titled “Requirements”The VAT report and EDI export are available when:
- Your company is registered in Morocco
- Your company type is VAT-registered (SARL, SA, SNC, etc.)
- The fiscal period is configured (monthly or quarterly) in company settings
- You have invoices and/or expenses for the selected period
Best Practices
Section titled “Best Practices”- Correctly mark VAT deductibility on each expense so that section C is accurate
- Download the EDI file before your declaration deadline (monthly or quarterly)
- Keep a copy of the report and the ZIP file for your accounting records
Troubleshooting
Section titled “Troubleshooting”“No VAT data for this period”
- Verify your company is Moroccan and VAT-registered (company settings)
- Make sure you have invoices or expenses for the selected period
- Check that the fiscal period is configured
The EDI download button does not appear
- The button is only visible for Moroccan VAT-registered companies
- Check your company type in Company > Settings > Tax Information
Deductible VAT (section C) seems incorrect
- Check that each deductible expense is marked “VAT recoverable”
- Refer to the Expense report to review deductibility status expense by expense
Need help? Contact our support team.